Land Tax Assessment Act 1930

Legislation au C1930A00001 Not in force Act

Legislation content

LAND TAX ASSESSMENT.

 

No. 1 of 1930.

An Act to amend paragraph (h) of section thirteen and section twenty-eight of the Land Tax Assessment Act 1910-1928.

[Assented to 22nd March, 1930.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Land Tax Assessment Act 1930.

(2.) The Land Tax Assessment Act 1910-1928 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Land Tax Assessment Act 1910-1930.

Land exempted from tax.

2. Section thirteen of the Principal Act is amended by inserting in paragraph (h), after the word “racing”, the words “or golf”.

Lessors and lessees of land leased before the commencement of the Act.

3. Section twenty-eight of the Principal Act is amended—

(a) by inserting in sub-section (3.), after paragraph (a), the following paragraph:—

“(aa) annual rent reserved by the lease means the rent which, as on the thirtieth day of June immediately preceding the financial year for which tax is levied, is payable for the period which includes that thirtieth day of June


if that rent is the rent payable for the period of one year, or if that rent is not the rent payable for the period of one year, the sum which bears the same proportion to the rent payable as the period of a year bears to the period for which that rent is payable:

Provided that, if as on that thirtieth day of June—

(a) no rent is payable; or

(b) a rent, which is subject to a liability to reappraisement, is payable,

for the period which includes that thirtieth day of June, and a rent or a reappraised rent subsequently becomes payable for that period, the rent which so becomes payable shall be deemed to be the rent payable as on that thirtieth day of June;”; and

(b) by adding at the end thereof the following sub-section:—

“(4.) This section shall apply to any lease which is a lease from the Crown and which is subject to liability to resumption of the whole or of any part or proportion of the land comprised in the lease, whether that part or proportion be defined or not, and for the purpose of the application of the provisions of paragraph (a) of the last preceding sub-section—

(a) where the resumption, if effected, would be without right of compensation or without right of compensation except for improvements or certain improvements—

(i) the lease, in respect of the whole or a part or a proportion of the whole, as the case may be, so subject to resumption, shall be deemed to be a lease for a period ending on the earliest date on which such resumption may be made, and, in respect of the part or proportion (if any) of the whole not so subject to resumption, shall be deemed to be a lease for a period ending on the date upon which the lease expires;

(ii) a rent shall be deemed to be payable in respect of the part or proportion which is subject to liability to resumption of an amount which bears the same proportion to the annual rent as the part or proportion of the area which is so subject bears to the total area, and the amount of the residue of the annual rent shall be deemed


to be the rent payable in respect of the part or proportion not so subject; and

(iii) the unimproved value of the part or proportion subject to liability to resumption and the unimproved value of the part or proportion not so subject shall be respectively deemed to be such sums as bear to the unimproved value of all the land leased the same proportions as such respective parts or proportions respectively bear to the total area of the land leased; and

(b) where the lease is one to which paragraph (a) of this sub-section does not apply, the lease shall be deemed to be a lease for the full period of the lease as if no resumption of the lease or part of the lease were liable to be made:

Provided that leased land shall not be deemed to be subject to resumption without compensation, or without compensation except for improvements or certain improvements, nor shall any lease be deemed to have no period or no unexpired period, by reason of the fact that any land may be liable to be resumed or withdrawn from the lease for mining purposes or for public roads or for any other public purpose, without compensation or without compensation except for improvements or certain improvements.”.

Application of Act.

4.—(1.) The amendment of the Principal Act made by section two of this Act shall apply to all assessments for the financial year beginning on the first day of July One thousand nine hundred and thirty, and all subsequent years.

(2.) The amendment of the Principal Act made by section three of this Act shall be deemed to have commenced on the date of the commencement of the Land Tax Assessment Act 1914, and shall apply to all assessments for the financial year beginning on the first day of July One thousand nine hundred and fourteen, and all subsequent years.

(3.) Notwithstanding anything contained in this section, the amendments effected by this Act shall not apply so as to affect any judgment of the High Court or of the Supreme Court of a State obtained, prior to the commencement of this Act, by any person in his favour in respect of an assessment under the Principal Act.

Overview

The Land Tax Assessment Act 1930 was enacted to amend specific provisions within the Land Tax Assessment Act 1910-1928. This legislation was introduced to address certain gaps in the existing tax assessment framework, particularly in relation to the definition of exempted land and the calculation of rents for tax purposes. The Act was assented to by the King, the Senate, and the House of Representatives of the Commonwealth of Australia on 22nd March, 1930. One of the key policy objectives of the Act was to ensure that the tax assessment system was equitable and accurately reflected the value of land and its use. The amendments introduced by this Act aimed to provide clearer guidelines for the assessment of land tax, particularly in cases involving leased land and land used for activities such as golf.

Scope and Application

The Land Tax Assessment Act 1930 amends the Land Tax Assessment Act 1910-1928 to introduce specific changes related to the taxation of land. It applies to all assessments for the financial year starting on the 1st of July 1930 and subsequent years concerning the exemption of land used for golf from tax, as well as to all assessments from the financial year starting on the 1st of July 1914 and onwards regarding the calculation of rent for leases. The Act applies to all entities and individuals subject to land tax under the Principal Act, including lessors and lessees of land, and encompasses transactions related to the leasing of land, particularly those involving the Crown. Geographically, the Act applies within the jurisdiction of the Commonwealth of Australia, impacting state and territory-level land tax assessments. The Act does not apply to judgments obtained before its commencement in favour of any person in respect of an assessment under the Principal Act. Additionally, the Act may be further extended or restricted through subordinate instruments, although such provisions are not detailed within the primary text of the Act.

Key Provisions

The Land Tax Assessment Act 1930 amends the Land Tax Assessment Act 1910-1928, introducing specific changes to the categories of land exempt from tax and the manner in which land tax is assessed for leases. Section 2 of the Act adds 'golf' to the list of activities that exempt land from tax, which previously included 'racing' (section 13(h) of the Principal Act). This means that land used for golf courses will now also be exempt from land tax, alongside land used for racing activities. Section 3 of the Act introduces detailed provisions for the calculation of annual rent for leases, particularly those from the Crown, which are subject to resumption. This section specifies how annual rent is to be determined for leases that are not for a one-year period (subsection 3(aa) of section 28 of the Principal Act). It also clarifies how to handle situations where the rent payable changes due to reappraisal or resumption, ensuring that the most recent rent payable is considered for tax assessment purposes. The section further delineates the treatment of land subject to resumption by deeming such land to have a lease period ending on the earliest date of potential resumption, while specifying how to calculate the rent payable for the resumed and non-resumed parts of the lease (subsection 3(4)(a)). It also ensures that land is not deemed subject to resumption without compensation or without compensation except for improvements or certain improvements (subsection 3(4)(b)). The obligations imposed by the Act on taxpayers and lessors include accurately reporting land use for tax exemption purposes and correctly calculating annual rent for tax assessment. Taxpayers must identify whether their land is used for activities that qualify for tax exemption, such as golf, and ensure this is reflected in their tax assessments. Lessors must determine the annual rent payable according to the provisions of section 28 of the Principal Act as amended, especially for leases subject to resumption. These obligations ensure that the tax assessments are conducted fairly and in accordance with the legislative requirements. Failure to comply with the provisions of the Act can result in civil or criminal penalties. Although the Act does not explicitly state penalties for breaches, non-compliance with land tax laws generally can result in substantial fines and legal action. The exact penalties would be governed by other relevant legislation, such as the Land Tax Administration Act or similar laws, which could include fines up to thousands of dollars or even imprisonment for serious breaches.

Legal classification tags

Area of Law
Taxation Law
Instrument
Act
Concepts
Definitions & Interpretation
Repeal & Amendment
Commencement Provisions
Offence Provisions
Enforcement Powers
Compliance Obligations

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.